All traders must pay taxes, duties and other fees imposed by Singapore Customs and the Inland Revenue Authority of Singapore (IRAS).

• Customs & Excise Duty
  You must pay customs excise duties on “dutiable goods”. Dutiable goods in Singapore are intoxicating liquors, tobacco products, motor vehicles and petroleum products.
  
  
• Goods & Services Tax (GST)
  The moment goods are imported into Singapore, they are subject to GST. You must pay GST before you can clear these goods from customs or re-export them.
  
  
• Singapore Customs Fees
  Singapore Customs charges fees for procedural and administrative work, such as supervising the destruction of goods or unstuffing of goods. If such work is required, you need to pay the fees imposed.
  
  
• For more information, please refer to the Import/Export – Taxes & Fees section.